EXHIBIT 31.2

  INTREPID TECHNOLOGY & RESOURCES, INC. AND SUBSIDIARIES, AN IDAHO CORPORATION
                    CERTIFICATION OF SECRETARY AND TREASURER
                            SECTION 302 CERTIFICATION

I,  Dr.  Jacob  D.  Dustin,  certify  that:

1. I have reviewed this quarterly report for the quarter ended December 31, 2003
of  Intrepid  Technology  &  Resources,  Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a
material  fact or omit to state a material fact necessary to make the statements
made,  in  light of the circumstances under which such statements were made, not
misleading  with  respect  to  the  period  covered  by  this  report;

3.  Based  on  my  knowledge,  the  financial  statements,  and  other financial
information included in this report, fairly present in all material respects the
financial  condition, results of operations and cash flows of the small business
issuer  as  of,  and  for,  the  periods  presented  in  this  report;

4. The small business issuer's other certifying officer(s) and I are responsible
for  establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer and
have:

(a)  Designed such disclosure controls and procedures, or caused such disclosure
controls  and  procedures  to  be designed under our supervision, to ensure that
material  information  relating  to  the  small  business  issuer, including its
consolidated  subsidiaries, is made known to us by others within those entities,
particularly  during  the  period  in  which  this  report  is  being  prepared;

(b)  omitted;

(c)  Evaluated  the  effectiveness  of  the  small  business issuer's disclosure
controls  and  procedures and presented in this report our conclusions about the
effectiveness  of  the  disclosure controls and procedures, as of the end of the
period  covered  by  this  report  based  on  such  evaluation;  and

(d)  Disclosed in this report any change in the small business issuer's internal
control  over  financial  reporting  that  occurred  during  the  small business
issuer's  most  recent fiscal quarter (the small business issuer's fourth fiscal
quarter  in  the  case  of an annual report) that has materially affected, or is
reasonably  likely  to  materially  affect, the small business issuer's internal
control  over  financial  reporting;  and

5. The small business issuer's other certifying officer(s) and I have disclosed,
based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to  the  small business issuer's auditors and the audit committee of
the  small  business  issuer's  board  of  directors  (or persons performing the
equivalent  functions):

(a)  All  significant  deficiencies  and  material  weaknesses  in the design or
operation  of  internal  control  over  financial reporting which are reasonably
likely  to  adversely  affect  the  small  business  issuer's ability to record,
process,  summarize  and  report  financial  information;  and

(b)  Any  fraud,  whether  or  not  material,  that involves management or other
employees  who  have  a significant role in the small business issuer's internal
control  over  financial  reporting.


Dated:  April  23,  2004


/s/ Dr. Jacob D. Dustin

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Jacob D. Dustin
Vice President, Secretary, and Treasurer


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